Secretaría de Finanzas updates tax auditing regulations

The Secretaría de Finanzas has modified its Internal Regulations to address omissions in the legal framework that have existed since 2005. The update, published in the official state gazette “Plan de San Luis”, aims to explicitly define the powers of tax oversight areas.

The modifications specifically target the Dirección General de Ingresos and the Dirección de Fiscalización. The changes grant these departments the express authority to require taxpayers to present accounting records, data, reports, and documentation. This includes the power to conduct audits, inspections, and information requests both at taxpayer premises and within fiscal offices to ensure proper compliance and verification.